Proyección del derecho societario europeo y español en tiempos de crisis económicael supuesto de la sociedad de responsabilidad limitada simplificada del derecho italiano

Abstract

The attempt to simplify the procedures related to the constitution of mercantile companies has increased throughout the world in recent years. The aim pursued by the business world in order to be more competitive in the market goes through corporate simplification and flexibility. This should facilitate the work of entrepreneurs, to promote their activity as an economic engine and source of wealth and minimize opposition from different legal operators. The simplification procedure must introduce a compensation to those legal operators that may be affected by it through other means, with the possibility of making them more involved and beneficiaries of the telematic processing, with the incorporation of electronic headquarters for notaries and business registries. Despite the global health crisis and the economic situation that we are going through, there are opinions supporting a more detailed regulation in the process of making company law more flexible. All the aforementioned together, with the adoption of the statute of the European limited company by the various EU countries, only corroborates this necessary renewal of corporate forms. Among the representative figures of the more flexible tendencies, our work has focused on the Italian Srls, which we understand as a great advance for Italian Law. Therefore, if we add to this the freedom left to the statutes by the legal text to organize the internal regime of the company, as well as the amount of the minimum capital required and the conditions to be a member, it is not too difficult to think that it is a great model for Italian businessmen. Due to the need for flexibility demanded by different sectors of the EU, Italy has tried to adapt its legal system to the practical needs of society through a project aimed mainly at simplifying the scope of capitalist companies, as well as incorporating a model system flexible and with more space for statutory autonomy. In this international context, the introduction of the Srls was almost a mandatory choice for the Italian legislator who had bravely assigned it for youth entrepreneurship, a choice that was later lost, perhaps more due to the need to correct the errors inherent in the Srls than to a real reconsideration. This flexibility of procedures is achieved through various mechanisms, such as the creation of companies through telematic methods, the abolition of certain taxes, the establishment of standard statutes and the reduction of deadlines. An important simplifying measure promoted by Union law is corporate harmonization, since the existence of a minimum number of broad and flexible social types facilitates the entrepreneur's work. Undoubtedly the possibility of flexibilization that arises is complicated or distant in time, but it is expected that in the future there will be contributions and studies in this regard that will allow us to see the light of a regulation that is more flexible and adaptable to corporate practice. In this sense, let's hope that this process of constant change and renewal of European company law that we have been witnessing for some time now, will not be interrupted either by new economic crises or of course by any other health crisis, and can be achieved in a short time a balanced development of future corporate models.